{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2318",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th September 2003\nLaid before the House of Commons 9th September 2003\nComing into force in accordance with regulation 1\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 16(1) of the Value Added Tax Act 1994, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2318/introduction",
    "retrieved_at": "2026-10-29T05:59:52.303408+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}